IRIS Accounts Production v23.3.0.418 11343327 Board of Directors 30.9.22 29.9.23 29.9.23 0 0 true false true false false true false Ordinary 0.10000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh113433272022-09-29113433272023-09-29113433272022-09-302023-09-29113433272021-09-29113433272021-09-302022-09-29113433272022-09-2911343327ns10:Originalns15:EnglandWales2022-09-302023-09-2911343327ns14:PoundSterlingns10:Original2022-09-302023-09-2911343327ns10:Originalns10:Director12022-09-302023-09-2911343327ns10:Original2022-09-302023-09-2911343327ns10:Original2023-09-2911343327ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-302023-09-2911343327ns10:Originalns10:SmallEntities2022-09-302023-09-2911343327ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-302023-09-2911343327ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-302023-09-2911343327ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-302023-09-2911343327ns10:Originalns10:FullAccounts2022-09-302023-09-2911343327ns10:Original2021-09-302022-09-2911343327ns10:Originalns10:OrdinaryShareClass12022-09-302023-09-2911343327ns10:Originalns10:Director22022-09-302023-09-2911343327ns10:CompanySecretary1ns10:Original2022-09-302023-09-2911343327ns10:Originalns10:RegisteredOffice2022-09-302023-09-2911343327ns10:Original2022-09-2911343327ns10:Originalns5:CurrentFinancialInstruments2023-09-2911343327ns10:Originalns5:CurrentFinancialInstruments2022-09-2911343327ns10:Originalns5:Non-currentFinancialInstruments2023-09-2911343327ns10:Originalns5:Non-currentFinancialInstruments2022-09-2911343327ns5:ShareCapitalns10:Original2023-09-2911343327ns5:ShareCapitalns10:Original2022-09-2911343327ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-2911343327ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-2911343327ns10:Originalns5:CostValuation2022-09-2911343327ns10:Originalns5:Subsidiary12022-09-302023-09-2911343327ns10:Originalns5:Subsidiary112022-09-302023-09-2911343327ns10:Originalns5:Subsidiary122022-09-302023-09-2911343327ns10:Originalns5:Subsidiary12023-09-2911343327ns10:Originalns5:Subsidiary12022-09-2911343327ns10:Originalns5:Subsidiary12021-09-302022-09-2911343327ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-2911343327ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-2911343327ns10:Originalns10:OrdinaryShareClass12023-09-2911343327ns10:Originalns10:Director222022-09-2911343327ns10:Originalns10:Director222021-09-2911343327ns10:Originalns10:Director222022-09-302023-09-2911343327ns10:Originalns10:Director222021-09-302022-09-2911343327ns10:Originalns10:Director222023-09-2911343327ns10:Originalns10:Director222022-09-29
REGISTERED NUMBER: 11343327 (England and Wales)














Financial Statements

for the Year Ended 29 September 2023

for

EWC Holdings Ltd

EWC Holdings Ltd (Registered number: 11343327)

Contents of the Financial Statements
for the Year Ended 29 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EWC Holdings Ltd

Company Information
for the Year Ended 29 September 2023







DIRECTORS: C P F Denham
G W Fludder





SECRETARY: Ms C S Skidmore





REGISTERED OFFICE: Laurel House
Kitling Road
Knowsley Business Park
Prescot
Merseyside
L34 9JA





REGISTERED NUMBER: 11343327 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

EWC Holdings Ltd (Registered number: 11343327)

Balance Sheet
29 September 2023

29.9.23 29.9.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,415,000 2,415,000

CURRENT ASSETS
Debtors 5 183,910 151,643

CREDITORS
Amounts falling due within one year 6 372,604 458,202
NET CURRENT LIABILITIES (188,694 ) (306,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,226,306 2,108,441

CREDITORS
Amounts falling due after more than one year 7 83,714 457,203
NET ASSETS 2,142,592 1,651,238

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 2,142,492 1,651,138
SHAREHOLDERS' FUNDS 2,142,592 1,651,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2024 and were signed on its behalf by:



C P F Denham - Director


EWC Holdings Ltd (Registered number: 11343327)

Notes to the Financial Statements
for the Year Ended 29 September 2023


1. STATUTORY INFORMATION

EWC Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about EWC Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern
At the balance sheet date, the company disclosed net current liabilities of £306,559, and total net assets of £1,651,238.

It continues to be supported via its trading subsidiary, Environmental Waste Controls Limited. The trading subsidiary is forecast to trade profitably for the foreseeable future, thus generating a healthy rate of return for the holding company. The directors have therefore prepared the accounts on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

EWC Holdings Ltd (Registered number: 11343327)

Notes to the Financial Statements - continued
for the Year Ended 29 September 2023


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 30 September 2022
and 29 September 2023 2,415,000
NET BOOK VALUE
At 29 September 2023 2,415,000
At 29 September 2022 2,415,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Environmental Waste Controls Limited
Registered office: Laurel House, Kitling Road, Knowsley Business Park, Prescot, Merseyside, L34 9JA.
Nature of business: Recycling and waste management
%
Class of shares: holding
Ordinary A 100.00
Ordinary B 100.00
29.9.23 29.9.22
£    £   
Aggregate capital and reserves 2,358,996 2,214,125
Profit for the year 644,871 321,726

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.23 29.9.22
£    £   
Amounts owed by group undertakings 183,610 151,343
Other debtors 300 300
183,910 151,643

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.23 29.9.22
£    £   
Other creditors 372,604 458,202

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.9.23 29.9.22
£    £   
Other creditors 83,714 457,203

EWC Holdings Ltd (Registered number: 11343327)

Notes to the Financial Statements - continued
for the Year Ended 29 September 2023


8. SECURED DEBTS

Other creditors amounting to £197,978 are secured by a legal charge dated 10/10/2018 in favour of William
Alexander Edwards and Julia Ann Edwards against the chattels of Environmental Waste Controls Limited, a wholly owned subsidiary of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.9.23 29.9.22
value: £    £   
1,000 Ordinary 0.10 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 September 2023 and 29 September 2022:

29.9.23 29.9.22
£    £   
G W Fludder
Balance outstanding at start of year 300 300
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 300 300